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Tax Calendar 2018/2019

Last day for car change notifications in the quarter to 5 July - Use P46 Car

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/8/2018

September 2018

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/9/2018

30

Closing date to claim Small Business Rate Relief for 2017/18 in England

October 2018

1

Due date for payment of Corporation Tax for the year ended 31 December 2017

5

If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2017/18

14

Return and payment of CT61 tax due for quarter to 30 September 2018

19

Tax and Class 1B national insurance due on PAYE settlements for 2017/18

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/10/2018 or quarter 2 of 2018/19 for small employers

31

Deadline for 2017/18 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2019/20 PAYE code (for underpayments of up to £3000 only)

November 2018

2

Last day for car change notifications in the quarter to 5 October - Use P46 Car

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/11/2018

December 2018

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/12/2018

30

Deadline for 2017/18 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2019/20 PAYE code (for underpayments of up to £3000 only)

January 2019

1

Due date for payment of Corporation Tax for the year ended 31 March 2018

14

Return and payment of CT61 tax due for quarter to 31 December 2018

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/1/2019 or quarter 3 of 2018/19 for small employers

31

Deadline for filing 2018 Self Assessment personal, partnership and trust Tax Returns -
£100 first penalty for late filing even if no tax is due or tax due is paid on time
Balancing self assessment payment due for 2017/18
Capital gains tax payment due for 2017/18
First self assessment payment on account due for 2018/19
Interest accrues on all late payments
Half yearly Class 2 NIC payment due
Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2016/17
5% penalty for late payment of tax unpaid for 2016/17 self assessment

February 2019

2

Last day for car change notifications in the quarter to 5 January - Use P46 Car

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/2/2019

28

Talk to us about year end and pre-budget planning First 5% penalty surcharge on any 2017/18 outstanding tax due on 31 January 2019 still unpaid

March 2019

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/3/2019

31

Last minute tax planning for the 2018/19 tax year. Ensure you use up all exemptions to which you are entitled

April 2019

5

End of 2018/19 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's